financial-close

Financial Close Workflow

This skill provides a structured workflow for month-end and year-end close using the accounting-specialist agent.

Workflow Overview

The financial close workflow follows 6 phases:

Phase 1: Pre-Close

MANDATORY: Complete pre-close checklist before proceeding

Pre-Close Tasks

Pre-Close Checklist

Blocker Check

If ANY of these are missing, STOP and ask:

• Prior period closed
• Bank statements available
• Key source data ready
• System access confirmed

Phase 2: Transaction Processing

MANDATORY: Complete all period transactions

Transaction Types

Cutoff Procedures

Phase 3: Reconciliations

MANDATORY: Reconcile ALL balance sheet accounts

Agent Dispatch

Task tool:
  subagent_type: "ring:accounting-specialist"
  model: "opus"
  prompt: |
    Perform period-end reconciliations:

    **Period**: [close period]
    **Entity**: [entity name]

    **Accounts to Reconcile**:
    - Cash and bank accounts
    - Accounts receivable
    - Inventory (if applicable)
    - Prepaid expenses
    - Fixed assets
    - Accounts payable
    - Accrued expenses
    - Intercompany (if applicable)
    - Debt

    **Prior Period Workpapers**: [attached]

    **Required Output**:
    - Reconciliation for each account
    - Reconciling items identified
    - Supporting documentation
    - Sign-off status

Reconciliation Standard

Required Reconciliations

Phase 4: Adjustments

MANDATORY: Post all adjusting entries with documentation

Adjustment Types

Journal Entry Standard

Phase 5: Review

MANDATORY: Quality review before closing

Review Checklist

Review Levels

Phase 6: Finalization

MANDATORY: Complete close procedures

Finalization Tasks

Close Deliverables

Pressure Resistance

See shared-patterns/pressure-resistance.md for universal pressures.

Close-Specific Pressures

Anti-Rationalization Table

See shared-patterns/anti-rationalization.md for universal anti-rationalizations.

Close-Specific Anti-Rationalizations

Execution Report

Upon completion, report:

Quality Indicators